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determined that there is a deficiency and has mailed notice
thereof to the taxpayer, the deficiency procedures limit the
Commissioner’s authority to assess and collect both the
underlying tax and the addition. If we were to treat a post-
notice original return (post-notice return) as a return for
purposes of the section 6654(d)(1)(B)(i) safe harbor, then
sections 6665(b)(2) and 6213(a) would be in conflict. If a post-
notice return were a return for purposes of the safe harbor, then
section 6665(b)(2) would allow the Commissioner to disregard the
deficiency procedures and immediately assess and collect any
unpaid section 6654 addition. Section 6213(a) prohibits the
Commissioner from immediately assessing and collecting the
section 6654 addition in a post-notice return situation, however,
because section 6665(b)(2) indisputably makes the deficiency
procedures applicable to the section 6654 addition if the
taxpayer has made no return when the Commissioner issues a notice
of deficiency.17 If we disregard the post-notice return for
purposes of both sections 6654(d)(1)(B)(i) and 6665(b)(2), we are
able to avoid a conflict and interpret sections 6213, 6654, and
17 We recognize that, in this case, the 1988 return showed
a loss. Therefore, based upon that return, petitioner had no
obligation to pay estimated taxes, and any issue concerning the
Commissioner’s inability immediately to assess a sec. 6654
addition to tax by virtue of sec. 6213(a) would be moot.
Nonetheless, not every post-notice return will foreclose a
section 6654 addition, which addition, in the absence of sec.
6213(a), would immediately be assessable.
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